Natural persons :
- persons of any nationality, French or foreign, who have their main residence abroad ;
- foreign civil servants or military personnel serving in France.
Corporate bodies :
- Legal entities (French or foreign), only for their establishments located abroad, with the exception, for French entities, of the resident legal entities listed below ;
- foreign embassies, diplomatic missions and consulates in France, as well as foreign armed force units staying in France ;
- international inter-governmental bodies based in France.